Transfer pricing

Revised complete edition of public comments received on the discussion draft on timing issues relating to transfer pricing

 

29/10/2012 – On 6 June 2012, the OECD Secretariat released an invitation to comment on a discussion draft on timing issues relating to transfer pricing.  The comments received in response to this invitation have been published.

 

The Secretariat of Working Party No. 6 of the Committee on Fiscal Affairs is grateful to the commentators for their input, which will be discussed by Working Party No. 6 at its November 2012 meeting and at a Public Consultation to be held in Paris on 12-14 November 2012.

 

The previous edition released on 28 September 2012 has been replaced with this revised complete edition to take into account all comments received in response to this invitation.  Additional comments were received from the following:

 

BUSINESSEUROPE

PWC AND BSH

TEI

 

 

The comments were submitted by the following parties:

 

BAUMGARTNER BRIGITTE

BDO

BIAC

CBI

CHARLES RIVER ASSOCIATES

CROWE HORWATH

DELOITTE

DREWNO, JOHN K.

ERNST & YOUNG

FIDAL

GRANT THORNTON

IFA GRUPO MEXICANO

JAPAN FOREIGN TRADE COUNCIL

KPMG

MACFARLANES

MEXICAN CHARTERED ACCOUNTANTS INSTITUTE

PHILLIPS, JAMES

RICHTER CONSULTING

STUDIO MUSSELLI

TAXAND

TREATY POLICY WORKING GROUP

TRUE PARTNERS CONSULTING

VNO-NCW

WALL, MATTHEW

WTS